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The future for small business taxation was the theme of a LexisNexis roundtable. ALLISON PLAGER reports
KEY POINTS
- Problems with the current tax system.
- Desire to retain the contributory principle.
- Tax the activity rather than the entity.
- Recognise the risk taken by the self employed.
- Cost of change.
If there is one thing you can be sure of it is that when you get of a group of 11 tax experts around a table you will not get a consensus of opinion although you might get broad agreement in relation to some aspects.
LexisNexis recently held a round table to discuss micro-business and individual taxation. It was generally agreed that the current status was not working but opinions ranged over what the problems were and how to tackle them.
A resume of some of the...
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